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Research & Insight

As the global leader in management accounting CIMA is committed to producing relevant, rigorous and applied research. We publish industry-leading insight, fund academic programmes, and collaborate with partners globally to help people and organisations drive better, sustainable business performance.

Editors Choice

  • Business analytics and decision making: the human dimension

    This report describes the personal skills and competencies management accountants must possess to be recognised as credible leaders co-creating insight.

  • Joining the Dots

    Decision making for a new era.

  • Business and human rights: evolution and acceptance

    This guide, written in partnership with the Global Compact Network UK, sets out the context for the importance of human rights issues to business.

  • Cost Transformation Model

    The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

  • Valuing your talent

    Better people measures, better decisions, better business.

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Results 41-50 of 394

Rebooting business

This discussion looks at the need to measure and manage the human dimension - relationships with customers, employees, partners and communities.

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Forging a path in global tax technology services

Thomson Reuters' Tax and Accounting Director of Client Advisory and Strategy Lauren Kovar combines her passion for technology and her accounting experience to create transformative change in global tax operations.

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The extended value chain

Naomi Smith ACMA, CGMA, FRSA, Head of Policy Research at CIMA talks about the extended value chain.

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Finance-driven innovation in the Russian market - Eleonora Oleynikova

Eleonora Oleynikova KPMG's Russia Finance Director discusses short term pressure and long term success.

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Priyan Fernando FCMA, CGMA discusses innovation

Executive Vice President of Global Services at American Express Priyan Fernando FCMA CGMA.

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Jonathan Blackmore discusses innovation

EMEIA Risk Sub Service Line Leader at Ernst & Young Jonathan Blackmore.

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Paul Young, CPA, CGMA

Legendary performance at 'America's most convenient bank'

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Minimal budgeting: the development of control mechanisms for small and micro e-businesses

The aim of this research is to understand the framework for budgetary control (if any) which operates in the e-business environment. It considers budgeting in the development of control mechanisms for small and micro e-businesses.

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Time estimates as cost drivers

This research focuses on the accuracy of the time estimates provided by employees on their various activities, as time estimates are present throughout cost systems. These time estimates are used as duration drivers to allocate resource costs to activities and cost objects.

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The impact of performance targets on behaviour: a close look at sales force contexts

This study reviews existing literature on target setting and undertakes four detailed case studies and a survey of 95 sales representatives to better understand the factors that affect managerial behaviour. The sales function was chosen, as it is known that in this environment performance targets are widely used.

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